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88 Uppsatser om Tax treaty - Sida 2 av 6
Ett Förändrat Ledarskap? : En studie av EU:s ledarskap sett ur ett institutionellt perspektiv, kopplat till internationella miljöförhandlingar
AbstractPolitical Science, level III thesisSpring semester 2010Author: Emelie AlfredssonSupervisor: Tomas Mitander"A Changed Leadership? - A study of the EU leadership from a institutional standpoint, related to multilateral environmental negotiations"The EU has for a relatively long time considered itself a leader in the environmental policy area as a whole as well as in multilateral environmental negotiations. This study attempts to classify and identify the European leadership with the purpose of relating it to the institutional framework of the Union. The treaties of the European Union decide its ability to act and its institutions the right to engage in different policy areas, the environmental area being the focus of this study. With the recent ratification of the Lisbon treaty this study aims to make out if the type of leadership the Union showed during the Kyoto negotiations has changed with the new treaty, into a new type during the COP-15 meeting in Copenhagen.
RÅ 2008 ref. 24 vs RÅ 2010 ref. 112 : Tax treaty override på svenska?
SammanfattningFör att underlätta gränsöverskridande transaktioner ingår stater idag internationella överenskommelser av olika slag. Traktat som de även kallas utgör en del av folkrätten och är reglerade i Wienkonventionen om traktaträtten från 1969. En av de vanligaste formerna av traktat är idag dubbelbeskattningsavtal vilka huvudsakligen syftar till att fördela beskattningsrätt mellan stater för att undvika en dubbelbeskattningssituation. Sveriges dubbelbeskattningsavtal inkorporeras i intern rätt vilket ger uttryck för det dualistiska synsättet. Inom folkrätten är principen att avtal ska hållas en viktig grundsats som kommer till uttryck i artikel 26 Wienkonventionen. Wienkonventionens artikel 27 stadgar vidare att en part inte kan åberopa sin interna rätt som grund för sin underlåtenhet att fullgöra ett avtal.
Kampen om kunskap: Vem bestämmer vad kunskap är och vem äger den? : En textanalys av WIPOs Development Agenda och Draft Treaty on Access to Knowledge
Uppsala universitet The aim of this master?s thesis is to investigate, through text analysis, the role of copyright in development, with particular interest of how the concepts knowledge and access to knowledge are used in Access to Knowledge Draft Treaty and WIPO Development Agenda. The definition of the concept knowledge, as it is used in copyright, is based in a Western historical and philosophical context and therefore excludes knowledge created in another type of society. The consequences of this exclusion have effects on development. Further it is stated that knowledge according to the global copyright scheme will be reduced to a commodity, which will have consequences not only in societies in the global South.
Förhandling av kärnvapennedrustningsfördrag : En jämförande studie av CTBT och FMCT
AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.
De konkurrensrättsliga sanktionsformerna
The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a common market, where companies from different nations compete on equal conditions, it is not enough to prevent the member states from distortion of competition in the market. The free competition and thereby the advantages the common market is assumed to create, can also be limited through measures taken by companies.
Oenigheter på arbetsplatsen : En studie om konflikter och konflikthantering bland vuxna i förskolans verksamhet
AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.
I huvudet på UNASUR och AU ? en studie av EU:s roll som förebild i världen
This bachelor thesis is a study of the European Union as a role model in the world. Its main focus is to answer the question ?In what respects did the European Union (EU) work as a model at the establishment of the African Union (AU) and the Union of South American Nations (UNASUR)?? By doing so it hopes to shed some light on how other unions in the world contemplate the EU. The method is partly theoretical and partly empirical. In the theoretical part, the thesis discusses in what respects the African Union and the Union of South American Nations might and might not be similar to the European Union.
Det svenska spelmonopolet : Sätter EG-rätten stopp för statens kassako?
AbstractThe subject for this thesis is the Swedish gaming monopoly. This thesis describes the Swedish legislation that regulates the market for gaming in Sweden. The European legislation is also explained in the thesis; both the rules in the EC treaty and the rulings made by the EC court of justice (ECJ). The purpose with this is to see if the Swedish legislation can be upheld considering the rules set up by EC law. The second part of the thesis is focused on the actuality of the problem and the future possibilities for the regulation.
Ethical impact on EU animal welfare policies : the example of Article 13
On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.
Mot överstatlighet? : Den framtida inriktningen på EU:s utrikes- och säkerhetspolitik. En jämförande fallstudie om Frankrike och Danmark
The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.
Tankar om demokrati, effektivitet och legitimitet -En idéanalys av debatten om EU:s framtid i två länder
In recent years the concern about the future of the European Union and itssupposed lack of democracy, efficiency and legitimacy has increased. Thisconcern has resulted in extensive debates and the establishment of a conventionwith the task to create a draft treaty for a European Constitution.The aim of this essay is to study how the three theoretical concepts,democracy, efficiency and legitimacy, have been described and used in the debateabout the future of the European Union. My main interest is to see how theseconcepts are described in a debate regarding a political system that goes beyondthe borders of the nation-state. I have made a comparative textual analysis of thedebates taken place in Sweden and Spain during a period of over two years. Ihave, for instance, found out that openness and clearness have a prominentposition as democratic values together with equality and justice (in Spain) and theinstitution of accountability (in Sweden).
Kvinnokonventionen- självklar men frånvarande. : En kvalitativ studie om implementering av Kvinnokonventionen
The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.
The Legal Significance of Sustainable Development in EC Law
In June 2006 the Council of the European Union agreed on the review of the EU sustainable development strategy. This renewed strategy voices a commitment to sustainable development that includes a diverse list of safeguarded interests. Sustainability is to be attained in the spheres of democracy, solidarity, the rule of law, gender equality and at the same time it should promote a dynamic economy. Given this multifunctional application of sustainable development, curiosity may soon give rise to questions such as; What is the legal significance of the concept? Is it to be considered a general principle of Community law? And can it be used as an instrument in adjudication and legal reasoning?
Anyone who looks deeper into the concept of sustainable development is soon to find a labyrinthine complex of ideas, expressions and opinions.
Rådets förordning 1/2003 : ett hot mot rättssäkerheten för företag inom den europeiska gemenskapen?
Council Regulation 1/2003 regulates the application of the competition rules set out in Articles 81 and 82 of the EC-treaty and establishes a reform of the European Competition Law. The purpose of this paper is to illustrate the complex of problems that the regulation leads to concerning the legal certainty for companies within the European Community..
Judicial tax treaty override i Regeringsrätten : Analys av RÅ 2008 not 61
Varje suverän stat bestämmer sin beskattningsrätt, de subjekt och objekt som staten ålägger skatt. Om två skilda staters beskattning träffar samma person och transaktion, uppstår in-ternationell juridisk dubbelbeskattning. Eftersom dubbelbeskattning kan leda till en mycket hög beskattning av en enskild, och därmed verka som ett hinder för internationell handel, ingår stater skatteavtal i vilka rätten att beskatta fördelas mellan staterna. Skatteavtalen skapar därmed en inskränkning av den rätt staten tar sig i den interna lagstiftningen. Sverige har ett 90-tal skatteavtal med olika länder; en majoritet av dessa följer den avtalsmodell som arbetats fram inom OECD.